Evaluating the Evidence Obtained (Ref: P

Evaluating the Evidence Obtained (Ref: Para. 16)

1. When evaluating the results of individual external confirmation requests, the auditor may categorise such results as follows:
   1. A response by the appropriate confirming party indicating agreement with the information provided in the confirmation request, or providing requested information without exception;
   2. A response deemed unreliable;
   3. A non-response; or
   4. A response indicating an exception.
2. The auditor’s evaluation, when taken into account with other audit procedures the auditor may have performed, may assist the auditor in concluding whether sufficient appropriate audit evidence has been obtained or whether further audit evidence is necessary, as required by ASA 330.[23]